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SEC Reporting Interpretations Manual

Deloitte's Roadmap: Non-GAAP Financial Measures and Metrics

Non-GAAP Financial Measures and Metrics

This Roadmap combines the SEC’s guidance on non-GAAP measures with Deloitte’s interpretations and examples.

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  • US GAAP
This Roadmap combines the SEC’s guidance on non-GAAP measures with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. The 2021 edition reflects recent developments related to non-GAAP measures as well as the SEC’s January 2020 interpretive release that provides guidance on the disclosure and use of key performance indicators and metrics. In addition, the updated Roadmap includes On the Radar, a new section (also available as a stand-alone publication) that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.